Section - 275A (of Income Tax Act, 1961), Contravention of order made under sub-section (3) of section 132 (of Income Tax Act, 1961)
Section - 275A (of Income Tax Act, 1961), Contravention of order made under sub-section (3) of section 132 (of Income Tax Act, 1961)
Contravention of order made under sub-section (3) of section 132 (of Income Tax Act, 1961).
Whoever contravenes any order referred to in the second proviso to sub- section (1) or sub-section (3) of section 132 (of Income Tax Act, 1961) shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.
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